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Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Published by Transpublika Publisher
ISSN : 28099222     EISSN : 28098013     DOI : https://doi.org/10.55047/marginal
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) provides a scientific discourse about accounting, business, management, and economic issues both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to empirical research. The journal is also interested in contributions from social, organization, and philosophical aspects of accounting, business, management and economic studies. MARGINAL goal is to advance and promote innovative thinking in accounting, business, management, and economic related discipline. The journal spreads recent research works and activities from academician and practitioners so that networks and new links can be established among scholars as well as creative thinking and application-oriented issues can be enhanced.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 347 Documents
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HOW TO STRENGTHENING OR WEAKENING THE PROCEDURES OF CORPORATE GOVERNANCE: AN ARTIFICIAL INTELLIGENCE PERSPECTIVE Ahmed, Raghad
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1102

Abstract

This research aims to examine the impact of artificial intelligence (AI) on corporate governance practices in non-financial enterprises in Qatar. It explores how AI can either strengthen or weaken these practices and provides suggestions for integrating AI into corporate governance. The study utilizes case studies, actual data, and existing literature, along with a non-interview-based methodology, to analyze the connection between corporate governance and AI. Through synthesis and comparison, this research offers a comprehensive examination of the subject. It acknowledges the unique challenges and opportunities faced by non-financial organizations in Qatar when implementing AI for corporate governance. The insights provided in this research are relevant not only to similar businesses in other locations but also highlight the importance of incorporating AI into corporate governance procedures. The findings emphasize the need for businesses to invest in AI technology and for legislators to establish supportive laws for AI's application in corporate governance. This study stands out from previous research by focusing on the relationship between AI and corporate governance and highlighting the role of AI in enhancing business performance. The conclusions drawn from this study are valuable for regulators, legislators, and businesses seeking to leverage AI for improved corporate governance.
THE INFLUENCE OF PERCEPTION OF INTERNAL CONTROL ON FRAUD PREVENTION WITH ANTI-FRAUD AWARENESS AS A MODERATION VARIABLE Ardiansyah, Edi Irgi; Wardoyo, Cipto; Andayani, Endang Sri
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1112

Abstract

The occurrence of fraud can have detrimental effects on the integrity, efficiency, and credibility of public institutions. Therefore, it is crucial to thoroughly examine factors that can help mitigate its impact. This study aims to investigate the role of perceptions about internal control in preventing fraud, with anti-fraud awareness as a moderating variable. The research was conducted in the Probolinggo district of East Java, involving 28 regional government organizations. A representative sample of 150 respondents was collected using cluster sampling. Data was collected through an online questionnaire. The data was analyzed using Structural Equation Modeling-Partial Least Squares Path Modeling (SEM-PLS). The findings of the study indicate a significant positive influence of perceptions about internal control on fraud prevention. However, it was observed that anti-fraud awareness did not enhance the impact of perceptions about internal control on fraud prevention. This research is expected to provide valuable insights for stakeholders involved in fraud prevention, including the regional government organizations in Probolinggo Regency and others.
FINANCIAL MANAGEMENT BEHAVIOR ON BUY NOW PAY LATER USERS: DOES EDUCATION LEVEL MEDIATES THE EFFECT? Tamara, Alfinda Pinky; Agustina, Yuli
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1129

Abstract

The advancement of digitalization in the modern world has expedited the shift from traditional economies to digital economies, offering both advantages and obstacles. The rapid growth of digital transactions, notably due to the emergence of Buy Now Pay Later (BNPL) services, has sparked worries about its impact on financial management behaviors. As the usage of digital platforms like Shopee PayLater, primarily by Generation Z, continues to increase, there is a critical need to enhance financial literacy and establish self-regulation mechanisms to mitigate the potential risks of excessive consumption. This study examines the relationship found between financial literacy and self-control in financial management behavior using education level as a mediating effect. Generation Z individuals who use Buy Now Pay Later service in Indonesia, namely Shopee PayLater, were targeted as research subjects. This research shows that financial literacy, self-control, and education level each have significantly influenced financial management behavior directly. On the other hand, education level could not mediate the relationship between financial literacy and self-control on financial management behavior since the impact is insignificant. Most Generation Z individuals in Malang, Indonesia who use Shopee PayLater have a high education level, good financial literacy, self-control, and financial management behavior.
INFLUENCE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING, ORGANIZATIONAL STRATEGY, AND GREEN HUMAN RESOURCE MANAGEMENT ON ENVIRONMENTAL PERFORMANCE AND CORPORATE INNOVATION: (A Study of Hazardous Waste Processing Companies in Greater Jakarta) Jannah, Miftahul; Tarmizi, Muhammad Irfan; Herianti, Eva
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1131

Abstract

The current emphasis on industrial growth in today's society has sparked debates regarding the environment, as concerns about the depletion of natural resources and resulting environmental damage continue to grow. Issues such as climate change, air and water pollution, and the use of hazardous materials highlight the challenges that industries worldwide are facing. Despite advancements in the industry, concerns persist about the environmental impact, leading to a global dialogue on environmental performance. This study seeks to examine the impact of Environmental Management Accounting, Organizational Strategy & Green Human Resource Management on Environmental Performance with Corporate Innovation as a Moderating Variable (Case Study on B3 Waste Management Company). This research adopts a quantitative approach with primary data as the source. The study population consists of B3 Waste Management Companies in Greater Jakarta, and the sample includes Directors, Finance Managers, Marketing Managers, HRD, and Legal Development personnel. The study includes a sample size of 78 employees. Data analysis for this study utilizes the SmartPLS Version 4.0 data analysis method. The research findings and hypothesis testing results indicate that Environmental Management Accounting, Organizational Strategy, and Green Human Resource Management have a positive and significant impact on Environmental Performance. Furthermore, Corporate Innovation strengthens the relationship between Environmental Management Accounting and Environmental Performance. However, Corporate Innovation does not strengthen the relationship between Organizational Strategy and Environmental Performance, nor does it strengthen the relationship between Green Human Resource Management and Environmental Performance. Additionally, Corporate Innovation has a positive and significant effect on Environmental Performance.
THE INFLUENCE OF LITERACY AND FINANCIAL INCLUSION ON INVESTMENT DECISIONS IN GENERATION Z IN MALAUSMA DISTRICT Susanto, Ari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1139

Abstract

The potential of the younger generation, particularly Generation Z, as investors is truly remarkable. With their advanced technological skills, they possess the ability to become key players in driving investment development in Indonesia. Achieving true financial inclusion is closely tied to financial literacy. This study investigates the influence of financial literacy and financial inclusion on investment decisions among Generation Z in the Malausma District of Indonesia. The data utilized in this study consists of primary and secondary data obtained through questionnaires and literature reviews. The sampling method employed was non-probability sampling with a purposive sampling technique. To determine the sample size, the Lemeshow formula was utilized, resulting in 97 respondents, which was rounded up to 100. The data analysis technique involved instrument testing (validity and reliability), multiple linear regression analysis, and hypothesis testing (t-test, f-test, determinant coefficient/R2) using the SPSS Version 25 application. The findings of this research indicate that both financial literacy (X1) and financial inclusion (X2), both individually and collectively, have a positive and significant impact on investment decisions (Y) among Generation Z in the Malausma District.
THE LINKAGE DER AND NPM PROXY AGAINSTS TAX AVOIDANCE IN MANUFACTURING FIRM’S LISTED Desda, Mia Muchia; Yuliza, Mai; Mursalini, Wahyu Indah; Endarwita, Endarwita; Yurasti, Yurasti
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1159

Abstract

Taxes play a crucial role in a state's economy, serving as the primary source of revenue that enables government programs and infrastructure development. If tax revenues fall short of government targets, the intended objectives cannot be fully achieved. Indonesia, a country with significant natural resources and a strategic location, attracts both domestic and foreign businesses. However, tax compliance often conflicts with companies' goal to minimize tax expenses. This discrepancy leads to tax avoidance, where companies legally reduce their tax burden. This study aims to empirically examine the linkage of DER and NPM proxies with tax avoidance. Tax avoidance is measured using the cash effective tax rate (CETR) proxy. This causality study employs a quantitative research approach and involves twenty-one firms listed on the Indonesia Stock Exchange (IDX) during the 2016-2019 period, selected through judgment sampling. Panel data estimation is used in a regression model, with an estimation test conducted before hypothesis testing. The findings reveal that the DER and NPM proxies have a significant linkage with tax avoidance, both partially and simultaneously, contributing 87.38 percent. This study demonstrates that DER and NPM proxies can be used to identify tax avoidance practices in an empirical context, especially in Indonesia. Future research should consider case-study approaches to further enrich these findings.
PRODUCT DESIGN DEVELOPMENT TO INCREASE CUSTOMER ATTRACTION: (Study on Terrace Kitchens in Makassar City) Syam, Agus; Amalia, Syafira Ayu; Rakib, Muhammad; Sudarmi, Sudarmi; Nurhidayanti S.
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1160

Abstract

Product development is a continuous endeavor for owners to enhance the level of consumer acceptance of their products. The introduction of new or updated products is a strategy employed by owners to thrive in a competitive market, where meeting consumer needs and increasing product value are crucial for business success. This study focuses on developing business products by identifying consumer expectations for Dapur Teras products, which are then refined using the Research and Development concept. The research methodology follows the ADDIE development model, encompassing Analysis, Design, Development, Implementation, and Evaluation stages. Data was gathered through a survey involving 30 customers who had purchased Dapur Teras products, and the findings were presented using graphs and tables. The results indicate that Product Quality, Product Taste, and Product Packaging significantly influence the success of Makassar City Terrace Kitchen products. The unique taste of terrace kitchen products provides a competitive edge, influencing consumer preferences and satisfaction levels.
THE INFLUENCE OF CAPITAL INTENSITY AND INDEPENDENT COMMISSIONERS ON TAX AGGRESSIVENESS Fitriyah, Fitriyah
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1184

Abstract

Tax avoidance involves strategies aimed at reducing tax obligations, which can have an impact on both national revenues and corporate governance. Companies with high capital intensity tend to employ tax planning techniques that may lead to more aggressive tax positions. The presence of independent commissioners can provide impartial oversight, thereby improving governance and potentially discouraging aggressive tax practices. This research seeks to investigate the influence of Capital Intensity and Independent Commissioners on Tax Aggressiveness within the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) between 2017-2021. Employing a quantitative approach, the study utilized purposive sampling to select 8 companies with 5 years of financial data, resulting in a total sample size of 40 samples that met specific criteria. Financial statement data was analyzed using various statistical tests, model estimation methods, and regression analyses. The findings suggest that both Capital Intensity and Independent Commissioners collectively impact Tax Aggressiveness, although individually they do not have a significant effect.
CONCEPT AND APPLICATION OF AUDIT IN INFORMATION SYSTEMS Sangkala, Masnawaty
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1193

Abstract

The motivation behind this research lies in the critical role of sophisticated information systems in financial auditing, amidst increasing demands for transparency and accuracy. As these systems integrate into business operations, understanding their effectiveness in mitigating risks and ensuring compliance with GAAP is essential for maintaining financial integrity and stakeholder confidence. This study aims to assess and understand the extent of the effectiveness of the audit application information system in providing accurate and timely information, as well as reducing risks within acceptable limits by the company. An examiner has the principal intention to provide an opinion on the feasibility of financial statements in all significant aspects in accordance with Generally Accepted Accounting Principles (PABU). The point is to ensure that users of financial statements have confidence that the report has been prepared in accordance with established standards, and therefore, evaluation from third parties that are free from related interests is needed. The approach used is a descriptive approach based on quantitative analysis by collecting data from various articles and websites used as references. In application audits, it is also common to check general controls because general controls contribute to the effectiveness of application controls.
ANALYSIS OF THE RELATIONSHIP BETWEEN INDIRECT COSTS, BID PRICES, AND TIME PERFORMED BY SMALL CONTRACTORS IN SIDOARJO REGENCY Zuhri, Syaefuddin; Witjaksana, Budi; Tjendani, Hanie Teki
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1236

Abstract

In each construction project, there are numerous essential project parameters, with cost being identified as the most critical factor due to its direct or indirect implications on every decision made. Cost holds significant importance for contractors, especially small contractors, who must strive to submit competitive bid prices while ensuring good construction quality and optimal time management. Therefore, it is imperative for small contractors to carefully evaluate indirect cost expenditures in order to achieve minimal costs without compromising on quality or project duration. This research delves into the correlation between indirect costs, bid prices, and time performance among small contractors in Sidoarjo. The study involves primary data processing and employs analytical methods, including multiple linear regression statistical analysis. The findings suggest that both indirect costs and bid prices have a notable impact on project duration, accounting for 52.4% of the variance in time performance.

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